Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual …

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual …

Designed to make the practitioner comfortable with “high traffic” issues, this program enables participants to discuss and handle individual tax essentials. The course examines and explains the practical aspects of return preparation and individual …

After reading the materials, participants will be able to: 1. Discuss the various issues related to individual income taxes by listing the income tax rates for the various tax brackets, quoting the AMT phaseout limits and contribution limits to HSAs, an

Estate taxes are one of the taxes covered by the IRS’s unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will discuss …

Estate taxes are one of the taxes covered by the IRS’s unified transfer tax system. Estate taxes are designed to collect taxes from transferring property at death. Proper planning can save a substantial amount of money in taxes. This course will discuss …

Taxable gifts are addressed in Section §2501 of the Internal Revenue Code.
Giving gifts can substantially reduce the amount of estate taxes owed. You would think that giving away money would be easy. For gifts totaling small amounts, it is easy and tax …

After reading the materials, participants will able to: 1. Analyze and apply the individual tax provisions of the American Recovery and Reinvestment Act of 2009 (“Act”) by: a. Determining and claiming the “Making Work Pay’ tax credit, the economic reco

After reading the materials, participants will be able to: 1. Identify and implement various tax vehicle depreciation (§168) and expensing (§179) methods describing their requirements and limitations under MACRS and make basis, business use...

After reading the materials, participants will be able to:1. Analyze the 2005 Bankruptcy Act by identifying changes to bankruptcy procedures and qualifications comparing the three most common types of bankruptcy filings and select the appropriate bank

The Bankruptcy Abuse Prevention and Consumer Protection Act was enacted to minimize abuse of the bankruptcy system. Included in this Act were tax law changes and other changes that individuals, partnerships, and corporations will see in the bankruptcy …

The Bankruptcy Abuse Prevention and Consumer Protection Act was enacted to minimize abuse of the bankruptcy system. Included in this Act were tax law changes and other changes that individuals, partnerships, and corporations will see in the bankruptcy …

In this mini-course, initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents are explored. The detail support test for children of divorced or separated parents, the tax …

The entrepreneurial spirit runs deep in America. The country is filled with people who want to be their own bosses, but no business is entirely a one-man or one-woman show. Every businessperson has a powerful uncle - Uncle Sam - who plays a role in the

The entrepreneurial spirit runs deep in America. The country is filled with people who want to be their own bosses, but no business is entirely a one-man or one-woman show. Every businessperson has a powerful uncle - Uncle Sam - who plays a role in the

The entrepreneurial spirit runs deep in America. The country is filled with people who want to be their own bosses, but no business is entirely a one-man or one-woman show. Every businessperson has a powerful uncle - Uncle Sam - who plays a role in the

After reading the materials, participants will be able to: 1. Identify the away from home requirement listing eligible deductions, distinguish transportation and travel expenses contrasting the caselaw and IRS test for tax home and compare temporary vers

Taxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive mini-course examines and explains the practical aspects of business travel and entertainment deductions.

Taxpayers are once again looking to CPAs for guidance and planning related to travel and entertainment expenses. This comprehensive mini-course examines and explains the practical aspects of business travel and entertainment deductions.

Sole proprietorships are the simplest business form since they are not separate tax or legal entities but rather, extensions of the individual taxpayer that owns them. A taxpayer is a sole proprietor if they are self-employed and are the sole owner of

Sole proprietorships are the simplest business form since they are not separatetax or legal entities but rather, extensions of the individual taxpayer that ownsthem. A taxpayer is a sole proprietor if they are self-employed and are the soleowner of

Sole proprietorships are the simplest business form since they are not separate tax or legal entities but rather, extensions of the individual taxpayer that owns them. A taxpayer is a sole proprietor if they are self-employed and are the sole owner of

This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations and “S” corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right …

After reading the materials, participants will be able to: 1. Compare and contrast the central differences among business entities and the advantages and disadvantages associated with five basic business entity types. 2. Explain the tax attributes sole

This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations and “S” corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right …

This mini-course describes and compares sole proprietorships, partnerships, limited liability companies, “C” corporations and “S” corporations. It examines their advantages and disadvantages, permitting the participant to properly select the right …

Real property owners wishing to defer tax on property dispositions have long sought the benefits of exchanging. Nevertheless, the popularity of exchanging as a tax “escape hatch” has always depended on two basic ingredients:(1) High tax rates, and (2

Real property owners wishing to defer tax on property dispositions have long sought the benefits of exchanging. Nevertheless, the popularity of exchanging as a tax “escape hatch” has always depended on two basic ingredients:(1) High tax rates, and(2

Many alternatives are available to the new business regarding the legal form it should take. Likewise, an existing business may find it desirable to change forms. There are advantages and disadvantages to any business form that are too numerous to becom

Many alternatives are available to the new business regarding the legal form it should take. Likewise, an existing business may find it desirable to change forms. There are advantages and disadvantages to any business form that are too numerous to becom

Many alternatives are available to the new business regarding the legal form it should take. Likewise, an existing business may find it desirable to change forms. There are advantages and disadvantages to any business form that are too numerous to becom

After reading the materials, participants will be able to:1. Recognize the key elements of regular corporations, explain their advantages and disadvantages, including tax treatment and tax ad-vantages and disadvantages, and how to distinguish them from

Under §163(a) taxpayers are permitted a deduction for “all interest paid or accrued within the taxable year on indebtedness.” Interest is the amount paid for the use of borrowed money. Thus, money paid from a borrower to a lender for the use of the mon

Under §163(a) taxpayers are permitted a deduction for “all interest paid or accrued within the taxable year on indebtedness.” Interest is the amount paid for the use of borrowed money. Thus, money paid from a borrower to a lender for the use of the mon

Under §163(a) taxpayers are permitted a deduction for “all interest paid or accrued within the taxable year on indebtedness.” Interest is the amount paid for the use of borrowed money. Thus, money paid from a borrower to a lender for the use of the mon

This mini-course brings the practitioner information on tax issues affecting interest and debt. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to …

When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as: (1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,

When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as:
(1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,

When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as:
(1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,

After reading the materials, participants will be able to: 1. Inform clients on the various forms of marital property and how to proceed with a tax structured property settlement pointing out the benefits of premarital agreements to avoid potential divor

Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning …

Participants will learn how to apply, implement, and evaluate the strategic tax aspects of marital dissolutions and living together arrangements. Current perspectives on property transfers and asset divisions are examined with an emphasis on planning …

After reading the materials, participants will be able to: 1. Distinguish qualifying education from nonqualifying education under §162 and thereby determine which work-related expenses can be deducted.2. Point out the differences between the HOPE (“Am

Today taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships and fellowships, this mini-course examines the tax treatment of costs related to education.

Today taxpayers must plan for their children's education. Touching on various topics such as qualified tuition programs (QTPs), scholarships and fellowships, this mini-course examines the tax treatment of costs related to education.

After reading the materials, participants will be able to: 1. Identify the twenty common-law rules used by the IRS to determine whether a person is an employee for purposes of FICA, FUTA and federal income tax withholding. 2. Recognize employee and

The various ideas, methods, and techniques to optimize the overall compensa-tion package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks.

The various ideas, methods, and techniques to optimize the overall compensa-tion package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks.

The various ideas, methods, and techniques to optimize the overall compensation package for key employees and principals are examined in this mini-course. Generally, businesses may deduct employees’ pay including wages, salaries, and other perks.

This course will detail the federal employment tax requirements and responsibility that employers have for filing returns and making tax payments on a timely basis. Although requirements also apply in most states for income tax withholding and …

Before launching into an estate planning program, it’s important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C …

Before launching into an estate planning program, it’s important to know who owns what and exactly for whom you are planning. This requires that methods of holding title must be analyzed, considered, and selected. Sole proprietorships, S corporations, C …

The objective of this material is simple - to present a unified, consistent and understandable explanation of financial planning. Unified in that it integrates federal taxation with financial planning. Consistent because of its synthesis of the major f

The objective of this material is simple - to present a unified, consistent and understandable explanation of financial planning. Unified in that it integrates federaltaxation with financial planning. Consistent because of its synthesis of the major f

This course satisfies the Board of Accountancy Four-hour ethics requirement for all licensees of States with no specific requirement. It covers what ethics are and some of the different approaches to ethics. The course covers much of the AICPA Code of …

This basic course introduces and explains General Standards of the Ethical Rules and Independence Interpretations for the CPA, whether employed in public, governmental, or private accounting. The concepts of integrity and objectivity are discussed. When …

When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as:(1) When to separate,(2) When to file for the divorce,(3) How to handle child support and alimony,

While the nuclear family remains the centerpoint of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family …

When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as: (1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,

While the nuclear family remains the centerpoint of society, today it is under tremendous economic and social pressure. This mini-course is designed to cover “hot” topics having a direct impact on the practitioner who represents any client with family …

When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as: (1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,

After reading the materials, participants will be able to: 1. Analyze the importance, particularly tax deferral, of the installment method, list three requirements to use the method, and define basic installment method terminology. 2. Apply the imputed

An installment sale is a sale of property where one or more payments are received after the close of the tax year. This mini-course discusses the particulars of installment sales, including requirements, calculation and pitfalls.

An installment sale is a sale of property where one or more payments are received after the close of the tax year. This mini-course discusses the particulars of installment sales, including requirements, calculation and pitfalls.

This course focuses on tax issues affecting the treatment of interest and debt. It covers the definition of bona fide debt, the impact of related parties, the avoidance of equity and lease characterization, and deductible versus nondeductible interest …

This course focuses on tax issues affecting the treatment of interest and debt. It covers the definition of bona fide debt, the impact of related parties, the avoidance of equity and lease characterization, and deductible versus nondeductible interest …

This course focuses on tax issues affecting the treatment of interest and debt. It covers the definition of bona fide debt, the impact of related parties, the avoidance of equity and lease characterization, and deductible versus nondeductible interest …

This mini-course brings the practitioner information on tax issues affecting interest and debt. The various types of interest and their required allocation are explored and reviewed. For the economically troubled client, special attention is devoted to …

When someone is going through the trauma of a divorce they often do not real-ize that there are severe tax implications when making decisions such as: (1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,

This mini-course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital and financial setbacks. Property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined.

When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as: (1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,

This mini-course will teach participants how to apply, implement, and evaluate the strategic tax aspects of marital and financial setbacks. Property transfers, asset divisions, alimony, filing status, exemptions, and child support are examined.

When someone is going through the trauma of a divorce they often do not realize that there are severe tax implications when making decisions such as: (1) When to separate, (2) When to file for the divorce, (3) How to handle child support and alimony,

After reading the materials, participants will be able to: 1. List tax considerations and apply tax guidance to marital break-downs, identify marital status, and describe the effect marital status has on filing status and federal income tax obligations.

In this mini-course, initial marital tax matters such as living together, property rights, premarital agreements, filing status, exemptions, and dependents are explored. The detail support test for children of divorced or separated parents, the tax …

Everyone needs to do financial and investment planning. Whether a person is a business owner or an employee, young or retired, wealthy or poor, they should plan for their financial independence. As Teddy Roosevelt said, “The duty of every citizen is to be

Everyone needs to do financial and investment planning. Whether a person is a business owner or an employee, young or retired, wealthy or poor, they should plan for their financial independence. As Teddy Roosevelt said, “The duty of every citizen is to be

We may all confront issues that directly impact how much we can deduct. This course is designed for participants who want to explore and examine the tax consequences of medical costs, charitable contributions, and casualty and theft losses, especially in …

After reading the chapter, participants will be able to: 1. Identify the various deductions related to medical costs by. Differentiating between deductible and nondeductible items and distinguishing between the types of deductions for dependents; and

After reading the chapter, participants will be able to: 1. Explain the tax treatment of partnerships listing advantages and disadvantages and demonstrating their affect on income attribution. 2. Calculate and report partnership income by: a. Identify

Provisions for the taxation of partnerships are in §701 through §761. Underthese sections, the partnership files an information return (Form 1065). Its incomeand deductions flow through to, and are reflected on, the tax returns of thepartners (Form

The mini-course will examine tax issues relating to the formation and operation of partnerships. Participants will gain a familiarity with basic areas of partnership taxation so as to recognize a problem and have at hand some practical knowledge for its …

Provisions for the taxation of partnerships are in §701 through §761. Underthese sections, the partnership files an information return (Form 1065). Its incomeand deductions flow through to, and are reflected on, the tax returns of thepartners (Form

Provisions for the taxation of partnerships are in §701 through §761. Underthese sections, the partnership files an information return (Form 1065). Its incomeand deductions flow through to, and are reflected on, the tax returns of thepartners (Form

Section 469 provides that a taxpayer’s income and losses for each tax year must be categorized into passive and nonpassive. Losses from passive trade or business activities in excess of income from passive trade or business activities may not be deducted

With the adoption of the passive loss limitation rules, taxpayers are looking to CPAs for guidance related to what deductions are allowed, disallowed, or suspended. Updating practitioners on the practical aspects of §469, this course addresses the needed …

This course addresses the practical aspects of §469 and the needed skill to handle pragmatic issues. Fundamentals are reviewed, planning opportunities identified, creative strategies discussed and evaluated along with remaining traditional approaches. The …

Section 469 provides that a taxpayer’s income and losses for each tax year must be categorized into passive and nonpassive . Losses from passive trade or busi-ness activities in excess of income from passive trade or business activities may not be deducte

Section 469 provides that a taxpayer’s income and losses for each tax year must be categorized into passive and nonpassive . Losses from passive trade or busi-ness activities in excess of income from passive trade or business activities may not be deducte

After reading the materials, participants will be able to: 1. Match capital gains rates to applicable assets using the "basket" approach, identify the requirements of the home sale exclusion, and calculate gain using the installment method pointing out

Tax reform provisions have frequently changed the tax on profits realized from the disposition of real estate. This has forced investors to seek “escape hatches” from fluctuating capital gains taxes. Tax-deferred exchanges permit the disposition of …

After reading the materials, participants will able to:1. Analyze a client's potential use of the S corporation format by listing its tax advantages and disadvantages, describing the requirements for an S corporation election, identifying eligible S cor

In this course, the intricacies of setting up and terminating an S corporation are detailed and taxation is discussed. The numerous advantages and disadvantages of this entity are identified to help practitioners determine whether the S corporation is …

After reading the materials, participants will be able to: 1. List the elements of the §162 and the limitations imposed by the not-for-profit provisions explaining how these elements and restrictions impact business deductions such as cost of goods sold,

Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. This mini-course reviews various expenses that businesses may deduct and the requirements that must be met …

Business expenses are the costs of carrying on a trade or business, and they are usually deductible if the business is operated to make a profit. This mini-course reviews various expenses that businesses may deduct and the requirements that must be met …

Everyone needs to do financial and investment planning. Whether a person is a business owner or an employee, young or retired, wealthy or poor, they should plan for their financial independence. As Teddy Roosevelt said, “The duty of every citizen is to be

After reading the materials, participants will be able to: 1. Contrast investment goals with purposes and implement the distinction in client financial plans by: a. Assessing the impact of inflation and taxes (versus tax free) on an investment’s rate

Everyone needs to do financial and investment planning. Whether a person is a business owner or an employee, young or retired, wealthy or poor, they should plan for their financial independence. As Teddy Roosevelt said, “The duty of every citizen is to be

Taxes aren't taxes - they are dollars in terms of the net return on investment. All tax professionals need to know the tax-economics of investing for themselves and their clients. The tax professional is in a special position to detect a client's need for …

This course explores many tax issues that arise from filing for bankruptcy. Also addressed are asset protection for the tax practitioner and medical costs covered under §213. There is an examination of property settlements and other transfers incident to …

This course explores many tax issues that arise from filing for bankruptcy. Also addressed are asset protection for the tax practitioner and medical costs covered under §213. There is an examination of property settlements and other transfers incident to …

The Tax Cuts & Jobs Act ("TCJA") was approved by Congress December 20, 2017, and signed by President Trump on December 22, 2017. The Act impacts virtually every individual and business in a way not seen in over 30 years. With most provisions effective …

The Tax Cuts and Jobs Act will dramatically change the US tax code in 2018. The Tax Cuts and Jobs Act is organized into four primary sections of: Individual Tax Reform, Business Tax Reform, Exempt Organizations and International provisions. This course …

While use of the Internet has grown tremendously, tax research on the Internet is still evolving from the vacuum tube stage. There’s great potential but a long way to go before the Internet can be fully utilized. In some areas, it’s not ready to compete f

The digital divide is upon us! There are those who are getting on the information highway and those who will be left behind. This course gives the practitioner the ability to immediately access information-rich tax Websites at tremendous savings. Emphasis …

Federal tax policy is designed to accomplish numerous goals, from funding government to encouraging socially-beneficial actions such as saving for retirement. ERISA, the Employee Retirement Income Security Act, was created principally to meet the latter …

According to the online Internet encyclopedia Wikipedia(http://en.wikipedia.org/wiki/Corporate_travel_management) and the DinersClub (http://www.europeanbusinessreview.com/?p=1533), travel and entertainment expenses are typically a company’s second l

Updating practitioners on current developments, this core program examines and explains the practical aspects of travel and entertainment deductions. Fundamentals are reviewed and planning opportunities identified. Creative strategies are discussed and …

Updating practitioners on current developments, this core program examines and explains the practical aspects of travel and entertainment deductions. Fundamentals are reviewed and planning opportunities identified. Creative strategies are discussed and …